The ANAO could examine the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW’s) delivery of the Capacity Investment Scheme (CIS). DCCEEW describes the CIS as an Australian Government ‘revenue underwriting scheme’ to accelerate investment in: renewable energy generation (generation), such as wind and solar; and clean dispatchable capacity (dispatchable), such as battery storage. DCCEEW states that the ‘scheme provides a long-term revenue safety net that decreases financial risk for investors’ and that ‘this ensures more renewable energy projects get built’. An expanded CIS is being rolled out from 2024 to 2027. Auctions for both generation and dispatchable capacity are planned to be held regularly from 2024 to 2027 and to support about $73 billion in investment in the electricity sector.

The ANAO could assess the Department of Health, Disability and Ageing’s design, procurement or operationalisation of digital systems to support implementation of the Aged Care Act 2024 (the Act). The 2024–25 Federal Budget included $1.2 billion over five years from 2023–24 for the digital systems required to support the introduction of the Act. In March 2025, the Digital Transformation Agency (DTA) gave three aged care ICT projects delivery confidence assessments of low to medium, and identified two projects had been escalated to resolve delivery challenges. In March 2026, the DTA gave two tier one aged care ICT projects with a combined budget of over $900 million, delivery confidence assessments of medium-high.

The ANAO could examine Services Australia’s administration of payments and related services on behalf of other Australian Government entities. Services Australia provides a range of programs, services and payments for, and on behalf of, nine Australian Government entities. Payments are made to customers in relation to Centrelink (Social Security such as income support and the age pension), health (such as aged care, Medicare and Pharmaceutical Benefit Scheme payments) and child support. In 2024–25, Services Australia made $263 billion in payments. A further $777.8 million was made in emergency payments. A series of audits would examine the management of one or more payment type (such as disability support pension and/or the paid parental leave scheme).

The ANAO could assess the administration of Higher Education Loan Program (HELP) debt and repayments. HELP allows eligible students to defer the up-front costs of study, with repayments made through the tax system only after their income exceeds a certain threshold. In 2024–25, total outstanding debt was $82.2 billion in 2024–25, with an average time to repay of 10.2 years. In 2025–26, the Government reduced outstanding student debts by 20 per cent, forgiving $16 billion in debt.

The ANAO could assess the administration of the Choice and Affordability Fund (CAF), including whether the fund is administered in line with the CAF Guidelines, whether reporting by funded entities supports the administration of the program, and whether the funding is achieving the intended outcomes, in accordance with funding agreements and the CAF Guidelines. The CAF is a $1.2 billion fund established in 2020 to support Catholic and independent schools to ‘deliver choice and affordability and achieve government priorities.’ The department allocates funding to non-government representative bodies, who allocate funding to schools, in accordance with funding agreements and work plans, which are approved by the department.

The ANAO could assess the design and delivery of the cheaper home batteries program. The program commenced in July 2025 with a budget of $2.3 billion. In December 2025 the government increased the program budget to $7.2 billion due to higher than expected demand. The audit could consider the advice used during policy development, including any assessment of likely demand.

The ANAO could assess the regulatory, safety and policy advice which is being provided to support Australia’s acquisition of a conventionally armed, nuclear-powered submarine capability (AUKUS).

The ANAO could examine whether the Department of Home Affairs and Australian Border Force are effectively and efficiently managing customs duty administration. Border and customs revenue administered by the Department of Home Affairs represents the Commonwealth’s second largest source of revenue. Customs duty collections are the largest component with $11.9 billion reported as collected in 2024–25. The amount of customs duty collected in 2024-25 was:

• 40 per cent less than had been estimated the first time a figure for this year was included in the portfolio budget statement;
• an average of $3.5 billion less than had been forecast at the time of the next three budgets; and
• 30 per cent lower than had been forecast in the May 2024 Budget.

In its 2024-25 annual report, the department outlined that inspection and examination of cargo contributes to revenue protection and that it met its performance target for cargo inspections and examinations.

The ANAO could examine the Department of Home Affairs’ (Home Affairs) management of the transition to a new surveillance services contract. In its Report 498, the Joint Committee of Public Accounts and Audit (JCPAA) recommended that the ANAO undertake a performance audit of the Department of Home Affairs’ transition to the new surveillance services contract. In late 2021, Home Affairs varied the existing contract to extend its completion date by six years (to 31 December 2027) and increasing its estimated cost by $991 million (to $2.6 billion). Auditor-General Report No. 6 2021-22, which was reviewed by the JCPAA, had concluded that the department’s management of the contract had not been effective and, as a result, while surveillance services have been provided, the quantum and range of those services has fallen short of the contractual requirements. Transition activities under a new contract are scheduled to conclude in June 2028.

The ANAO could assess the Department of Climate Change, Energy, the Environment and Water’s administration and operation of the Recycling Modernisation Fund (RMF). The RMF was established in 2020 to support industry to transition to the regulation of waste exports, by increasing Australia’s onshore capacity to collect, reuse, recycle and recover waste materials. The Australian Government has committed to over $200 million towards new and upgraded recycling infrastructure through the RMF, with funding provided to states and territories via the Federation Funding Agreement–Environment and the National Partnership on Recycling Infrastructure.